BOD characteristics and their impact on the link between ESG disclosure and integrated reporting disclosure quality: a study of Egyptian non-financial firms

BOD characteristics and their impact on the link between ESG disclosure and integrated reporting disclosure quality: a study of Egyptian non-financial firms

Abstract This study examines the impact of environmental, social, and governance (ESG) disclosure on integrated reporting disclosure quality (IRDQ) and the moderating role of board of directors (BOD) characteristics. Prior research on ESG disclosure and IRDQ has been limited, especially in emerging...

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Bibliographic Details
Main Authors: Zakia Abdelmoneim, Mohamed Samy El-Deeb
Format: Article
Language:English
Published: SpringerOpen 2024-02-01
Series:Future Business Journal
Subjects:
Environmental, social, and governance (ESG)
Integrated reporting disclosure quality (IRDQ)
Board of directors (BOD)
Online Access:https://doi.org/10.1186/s43093-023-00297-y

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